asked the Minister for Finance if his Department will cease sending tax demands to a person (details supplied) in County Westmeath whose total land valuation amounts to £39.60.

Tax demands are issued by the Revenue Commissioners. On the basis of information now available, the inspector of taxes is satisfied that the taxpayer is not liable to income tax in respect of his farming profits. Accordingly, the assessments in respect of such profits which were made on him for the years 1980-81 and 1981-82 have been cancelled and no further demands will issue for the tax in question.